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Spanish form 131 checker

Tells you whether you can stay on the Spanish módulos regime under the limits that actually apply this year, what each quarterly instalment comes to, and the day it falls due. The limits dropped in 2025 and almost no published guide has caught up.

Pick the question: the same business can be inside the módulos regime one year and outside it the next without changing a thing.
Can you stay on módulos?
No
Turnover limit that applies
€150,000.00
The same limit in 2024
€250,000.00
Turnover against the limit€200,000.00 / €150,000.00
Business invoices against the sub-limit€0.00 / €75,000.00
Purchases against the limit€40,000.00 / €150,000.00
Farming, livestock and forestry limit€250,000.00
Is transitional provision 32 in force?No

Exceed one magnitude this year and the exclusion bites from 1 January 2027 (art. 34.1), forcing direct assessment for the three years that follow.

Adjustments: Ceuta and Melilla, withholding, low-income reduction and main home

The main-home deduction only reaches someone who bought before 2013 and still holds the transitional-provision-18 right, and it falls away above €33,007.20 of foreseeable income.

Video: how to use the calculator

1

The figure almost every published guide still gets wrong

The limit everyone quotes for staying on módulos is EUR 250,000 of turnover. That figure lives in transitional provision 32 of the income tax act, and that provision lists the years it applies to one by one: 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023 and 2024. There it stops. For 2025 and 2026 the article 31 figures govern again: EUR 150,000 of gross income, a EUR 75,000 sub-limit for what is invoiced to businesses and professionals, and EUR 150,000 of purchases. The farming, livestock and forestry limit is a different matter: it is EUR 250,000 and was never transitional.

2

Why an extension announced three times never took hold

The government extended those limits by decree-law in December 2024, in December 2025 and in February 2026. All three times Congress repealed the whole decree-law and the extension fell with it: the Resolution of 22 January 2025 for Royal Decree-Law 9/2024, that of 27 January 2026 for 16/2025 and that of 26 February 2026 for 2/2026. All three were omnibus decrees and none was repealed because of this particular measure. It is worth knowing, because it explains why so many pages still print EUR 250,000: they were written while one of those extensions was briefly in force.

3

The annual Order confirms the reading by how it is drafted

Article 3 of Order HAC/1425/2025, which develops the módulos regime for 2026, does not write out the general turnover limit or the purchases limit: it refers to "that laid down, for the 2026 tax period, in article 31.1.3" of the act. It does, by contrast, write the EUR 250,000 farming limit directly. The Ministry distinguishes exactly where the distinction matters: it prints the figure where it is permanent and refers across where it was transitional.

4

There is a second exclusion system that says nothing about money

Besides the money limits, article 3.d) of the Order sets activity-specific magnitudes: between 2 and 10 employed people depending on the activity code, and 3, 4 or 5 vehicles in the transport trades. A bakery with 7 staff is out of módulos even if it bills EUR 40,000. And the two are measured differently: staff by a weighted average over the period, vehicles "on any day of the year", that is to say at their peak. A taxi driver with a fourth car for a single day is excluded; a hairdresser with seven people for one month and five for the other eleven is not.

5

The base is frozen on 1 January, and that is what defines the regime

Article 110.1.b) of the Regulation works the instalment out on the net yield produced by applying the módulos "by reference to the base data of the first day of the year". It does not look at what you sold this quarter. That is why form 131 normally comes out the same four times, while a neighbour on direct assessment sees their form 130 change every quarter: one pays on what the law presumes about the business, the other on what was actually earned. The rate is 4 %, 3 % with a single salaried employee and 2 % with none.

6

And there is a fourth case that is not another rate but another base

If a base datum cannot be determined on 1 January, the previous year's is taken. But if none can be determined at all, the same article 110.1.b) turns the instalment into 2 % of the quarter's sales or income. The magnitude the percentage runs on changes, not just the percentage, and with it goes the fixed-instalment feel of the regime. The same applies to farming, livestock and forestry activities, which go to 2 % of the quarter under article 110.1.c) whatever the method.

7

Picking the wrong form in April is a three-year decision

Article 33.1.b) of the Regulation says the módulos regime is treated as renounced "when the return for the first quarter's instalment is filed within the regulatory period in the form laid down for direct assessment". Filing a form 130 in April is the renunciation: no form, no signature, no warning. And article 33.3 makes it last a minimum of three years, tacitly renewed. Exclusion for breaching a limit works similarly but on a different date: it bites from the following 1 January (article 34.1) and forces simplified direct assessment for the three years after that.

8

The deadline is computed, not quoted, and in 2027 it leaves January

Article 111.1 of the Regulation gives the first twenty days of April, July and October, and the first thirty of January for the fourth quarter. Article 7 of Order EHA/672/2007 adds something the Regulation does not have: a due date falling on a Saturday or non-working day moves to the next working day. 30 January 2027 is a Saturday, so the fourth quarter of 2026 falls due on Monday 1 February 2027 and leaves the month; the 2027 one falls on a Sunday and moves to Monday the 31st. And the direct-debit window closes five days before filing: the 15th in April, July and October, the 25th in January.

Worked example

A shop that billed EUR 200,000 last year and bought EUR 40,000 was still inside módulos under the 2024 limits of EUR 250,000, and falls outside under the 2026 limits of EUR 150,000: the exclusion bites from 1 January 2027 and forces simplified direct assessment for the three years after that. If instead it stays on módulos, with a net módulos yield of EUR 20,000 and no salaried staff, the Order's 5 % reduction leaves a base of EUR 19,000, 2 % of that is an instalment of EUR 380, and that same amount repeats in all four quarters because the base comes from the 1 January base data: EUR 1,520 across the year. The fourth quarter of 2026 falls due on 30 January 2027, a Saturday, so article 7 of the Order moves it to Monday 1 February, and the direct-debit window would have closed on 25 January.

Frequently asked questions

Is EUR 250,000 still the limit for staying on módulos?
Not for 2025 or 2026. The EUR 250,000 comes from transitional provision 32 of the income tax act, which lists the years 2016 to 2024 and stops there. From 2025 the article 31 figures apply: EUR 150,000 of gross income, EUR 75,000 for what is invoiced to businesses and professionals, and EUR 150,000 of purchases. The farming, livestock and forestry limit is still EUR 250,000, because that one was never transitional.
Were those limits not extended?
It was attempted three times and lapsed three times. Royal Decree-Law 9/2024 was left without effect by the Resolution of 22 January 2025, 16/2025 by that of 27 January 2026 and 2/2026 by that of 26 February 2026. In each case Congress repealed the entire decree-law, an omnibus instrument with many measures inside it, and the extension of the limits fell along with the rest.
Why is the amount the same in all four quarters?
Because the regime is designed that way. Article 110.1.b) of the Regulation works the instalment out on the base data of 1 January rather than on what was sold in the quarter, so while those data do not change the amount repeats. It is the opposite of form 130, which accumulates real income and costs from 1 January and changes every time.
What happens if I file a form 130 by mistake in the first quarter?
You have renounced the módulos regime. Article 33.1.b) treats the renunciation as made when the first quarter's instalment is filed in the manner laid down for direct assessment, and article 33.3 keeps it in place for a minimum of three years. It is not an error you can put right with a supplementary return: it is a tacit election with effects. If it happens to you, take advice before filing the next quarter.
What do the 4 %, 3 % and 2 % depend on?
On salaried staff. Article 110.1.b) sets 4 % as the general rate, 3 % where there is a single salaried employee and 2 % where there is none. And if the activity qualifies for the article 68.4 deduction for income obtained in Ceuta or Melilla, article 110.2 reduces those percentages BY 60 %: 4 % becomes 1.6 %, not 2.4 %.
Does the form still have to be filed when nothing is payable?
Yes. Article 111.1 says that where no amount is payable a nil return must be filed. That is the opposite of form 111, where with no income subject to withholding nothing is filed at all.
Can the form 131 payment be direct-debited?
Yes. Order EHA/1658/2009 includes it on the same window as form 130: 1 to 15 April, July and October, and 1 to 25 January. That is five days before the filing deadline closes, so anyone who waits until the 18th can no longer direct-debit.
What reductions come off before the percentage is applied?
For 2026, the first additional provision of Order HAC/1425/2025 cuts the net módulos yield by 5 %, and its third paragraph says expressly that the cut is taken into account in quantifying the instalments. After that, withholding suffered in the quarter, the low-income reduction based on the previous year and, where it applies, the main-home deduction come off the result.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: